As per attachment

Qualified OpinionNegative Operating CashflowResults RestatedResults View source PDF

ADSL · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve 14 horizons · vs prior close

-0.2%1-day move

₹122.80

prior close

₹123.48

base price

After-mkt

timing

5m10m15m30m1D2D3D4D5D7D15D1M2M3M

+0.3+0.7+1.0+0.0-0.2-0.1-1.1-2.0+0.2-2.3-1.2+4.0-5.8—

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AI summary

Allied Digital Services reported consolidated total income of Rs 98,832 lakhs for FY2026, up 16% from Rs 85,167 lakhs in FY2025. Revenue from operations grew to Rs 96,791 lakhs. Profit after tax stood at Rs 3,552 lakhs (EPS: Rs 6.30 basic), versus Rs 3,226 lakhs in the prior year. However, this filing is a revised submission correcting errors in trade receivables and cash flow figures from the original May 21, 2026 filing. The auditor issued a Qualified Opinion due to the company's prior non-compliance with Section 186(7) of Companies Act regarding interest-free loans to subsidiaries (now largely rectified). A significant red flag is the negative operating cash flow of Rs (7,852) lakhs for the year, driven largely by a Rs 16,669 lakh increase in trade receivables. Trade receivables nearly doubled to Rs 32,036 lakhs from Rs 18,754 lakhs.

Likely market impact

The qualified auditor opinion and negative operating cash flow raise concerns about working capital management and cash conversion, despite top-line growth. The revision of prior figures may prompt additional scrutiny from regulators and investors.